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PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP HARGA SAHAM (STUDI KASUS PADA SEMBILAN PERUSAHAAN ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK JAKARTA, TAHUN 2016-2018) Awaliawati Rachpriliani
Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.308 KB) | DOI: 10.36805/akuntansi.v4i1.635

Abstract

Pada perkembangan saat ini banyak perusahaan yang melakukan go public yang tentu saja dengan alasan untuk mengembangkan usaha tersebut. Karena hal itulah maka perusahaan-perusahaan go public tersebut memerlukan modal atau dana tambahan melalui wahana yang telah ada dan untuk hal itu perusahaan go public tersebut menerbitkan atau melakukan right issue. Dalam penelitian ini penulis menggunakan objek pengamatan pada perusahaan yang melakukan right issue yang tercatat di Bursa Efek Indonesia (BEI), Tahun 2016-2018. Pengumuman perusahaan yang melakukan right issue, secara teoritis dan empiris akan menyebabkan terjadinya reaksi perubahan harga saham dan volume perdagangan saham di pasar modal. Hasil penelitian untuk rata-rata return tidak normal (AAR) pada saat event date, yakni t-10 sampai t0 dengan t0 sampai t+10 menunjukkan tingkat signifikan sebesar 0.413 < 0.05 yang berarti tidak ada perbedaan yang signifikan Kata Kunci : Right Issue, Return Saham, Abnormal Return
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Ukuran Usaha terhadap Kualitas Laporan Keuangan Umkm di Kecamatan Teluk Jambe Timur Hilda Nurhidayah; Rohma Septiawati; Awaliawati Rachpriliani
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.273

Abstract

This study aims to look at the effect of accounting understanding, education level and business size on the quality of MSME financial reports in the Teluk Jambe Timur sub-district. Questionnaires were used to obtain primary data for this quantitative research. In Teluk Jambe Timur sub-district, a sample of 93 MSMEs was selected using the puposive sampling technique. There are four types of tests in this study, namely, multiple linear regression analysis, instrument test, classical assumption test, and hypothesis testing. The findings of this study indicate that the three variables of accounting understanding, education level and business size have an impact on the quality of financial statements. This means that any variable used has the potential to affect how well MSMEs produce their financial reports.
Pengaruh Corporate Governance, Kinerja Keuangan, dan Ukuran Perusahaanterhadap Pengungkapan Sustanbility Reporting: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Ira Suryani; Yanti; Awaliawati Rachpriliani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2866

Abstract

The aim of this research is to analize corporate governance, financial peformance and company size in sustainability reports. This research uses quantitathive methods. Data collection uses annual reports and sustainability reports of manufacturing companies listed on the Bursa Efek Indonesia (BEI) and aslo sustainability report for 2019-2021. Purposive sampling technique was used for sampling. The data was analyzed by testing. Inner model, outer model and hypothesis testing using SmartPLS version 3.0 software. The study results show that corporate gevornance and financial performance have a significant effect on sustainability report disclosure, while company size does not affect sustainability report disclosure.
PENGARUH PENGUNGKAPAN LINGKUNGAN BERBASIS GRI DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI Ardelia Nopianti; Meliana Puspitasari; Awaliawati Rachpriliani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55804

Abstract

This study analyzed 195 mining issuers' data from the Indonesia Stock Exchange (IDX) for the 2020–2024 period using multiple linear regression to examine the effect of environmental disclosure (GRI index) and company size (ln total assets) on ROA, ROE, and NPM. Partial test results indicate that environmental disclosure has no effect, while company size has a significant negative effect. Simultaneous test results confirm that both variables jointly influence financial performance. This finding suggests that the benefits of environmental disclosure are not readily apparent, while large-scale companies tend to experience decreased profitability due to high operational costs in the short term.